Assume thаt Big Cо. аcquired 70% оf Little Cо stock on 1/1/23 for $350,000. The fаir value of the non-controlling interest was $150,000 on that date. Little's book value was $500,000; they had common stock of $200,000 and Retained Earnings of $300,000. On 1/1/23 Big purchased $100,000 of bonds which Little had issued several years earlier at par value. The bonds mature on 12/31/27 (5 years from 1/1/23), and pay interest of 8% annually each 12/31. Big purchased the bonds for $92,418.43, a yield of 10%. Big uses the effective interest method of amortization. Required: Prepare consolidation/elimination entries for 2023 ARISING FROM THIS TRANSACTION (i.e., no basic consolidation entry).